1. Home
  2. Browse Decisions
  3. F.3d
  4. 331 F.3d
  5. 331 F.3d 52 (2003)
 

U.S. EX REL. PERLER v. PAPANDON

Docket No. 01-6186.

331 F.3d 52 (2003)

UNITED STATES of America ex rel., Arthur PERLER, Defendant-Appellant, v. John PAPANDON, as alleged partner in alleged joint ventures identified as Pilot Petroleum-Petroleum Haulers, Pilot Petroleum-Rappaport Fuel, Pilot Petroleum-Pride Oil, Pilot Petroleum-Cabot Petroleum, Pilot Petroleum-Conlo Services, Pilot Petroleum-General Oil, Joseph Aracri, as alleged partner in alleged joint ventures identified as Pilot Petroleum-Petroleum Haulers, Pilot Petroleum-Rappaport Fuel, Pilot Petroleum-Pride Oil, Pilot Petroleum-Cabot Petroleum, Pilot Petroleum-Conlo Services, Pilot Petroleum-General Oil, Plaintiffs-Appellees.

United States Court of Appeals, Second Circuit.

Decided: June 3, 2003.

Attorney(s) appearing for the Case

Peter Sklarew, Assistant Chief, Civil Trial Section, Northern Region, Tax Division, Department of Justice, Washington, D.C. (Jonathan S. Cohen, Tax Division, Department of Justice, Eileen J. O'Connor, Assistant Attorney General, Annette M. Wietecha, Attorney, Tax Division, Department of Justice, Washington, D.C.; Alan Vinegrad, United States Attorney for the Eastern District of New York, NY, on the brief), for Defendant-Appellant.

Marvin E. Kramer, Marvin E. Kramer & Associates, P.C., Garden City, NY, for Plaintiffs-Appellees.

Before: WALKER, JACOBS, CALABRESI, Circuit Judges.

JACOBS, Circuit Judge.

John Papandon and Joseph Aracri operated a daisy chain of shell companies in 1983 to sell and re-sell gasoline in such a way that the federal excise tax then levied on gasoline sales would be incurred by an entity having no assets. (They were convicted of criminal tax fraud in a 1991 proceeding unrelated to this appeal.) In 1995, they were assessed over $6 million in unpaid excise taxes in respect of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases